F.D.P. PRODUCTION: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
F.D.P. PRODUCTION
Largest movements
- Cash +€247,630
up €247,630 (+93.7%), from €264,310 to €511,940
mainly Net result for the year (+€234,804) and Investment in fixed assets (net) (+€15,005)
- Profit (loss) carried forward +€234,804
up €234,804 (+17.4%), from €1.3m to €1.6m
- Financial income +€179,342
new in 2025: €179,342
of which Non-recurring financial income: +€137,667
- Turnover -€137,591
no longer reported in 2025 (was €137,591)
- Purchases and services -€59,250
down €59,250 (-51.4%), from €115,253 to €56,002
- Gross operating margin +€33,730
up €33,730 (+95.8%), from €35,209 to €68,940
- Taxes +€3,158
up €3,158 (+42.1%), from €7,500 to €10,658
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,927,288 | €2,153,435 | +€226,147 | +11.7% |
| Fixed assets | 21/28 | €1,625,358 | €1,607,534 | -€17,824 | -1.1% |
| Tangible fixed assets | 22/27 | €10,358 | €9,867 | -€491 | -4.7% |
| Furniture and vehicles | 24 | €10,358 | €9,867 | -€491 | -4.7% |
| Financial fixed assets | 28 | €1,615,000 | €1,597,667 | -€17,333 | -1.1% |
| Current assets | 29/58 | €301,930 | €545,901 | +€243,971 | +80.8% |
| Amounts receivable within one year | 40/41 | €37,620 | €33,962 | -€3,658 | -9.7% |
| Trade receivables | 40 | €33,939 | €33,939 | = | 0.0% |
| Other amounts receivable | 41 | €3,681 | €23 | -€3,658 | -99.4% |
| Cash at bank and in hand | 54/58 | €264,310 | €511,940 | +€247,630 | +93.7% |
| Total equity and liabilities | 10/49 | €1,927,288 | €2,153,435 | +€226,147 | +11.7% |
| Equity | 10/15 | €1,507,046 | €1,741,850 | +€234,804 | +15.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €140,543 | €140,543 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,964 | €3,964 | = | 0.0% |
| Legal reserve | 130 | €3,964 | €3,964 | = | 0.0% |
| Tax-exempt reserves | 132 | €136,579 | €136,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,347,903 | €1,582,708 | +€234,804 | +17.4% |
| Amounts payable | 17/49 | €420,242 | €411,585 | -€8,657 | -2.1% |
| Amounts payable within one year | 42/48 | €420,242 | €411,585 | -€8,657 | -2.1% |
| Trade debts | 44 | €13,796 | €10,915 | -€2,881 | -20.9% |
| Suppliers | 440/4 | €13,796 | €10,915 | -€2,881 | -20.9% |
| Taxes, remuneration and social security | 45 | - | €3,158 | +€3,158 | |
| Taxes | 450/3 | - | €3,158 | +€3,158 | |
| Other amounts payable | 47/48 | €406,446 | €397,512 | -€8,935 | -2.2% |
| Turnover | 70 | €137,591 | - | -€137,591 | |
| Goods, raw materials, services and sundry goods | 60/61 | €115,253 | €56,002 | -€59,250 | -51.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,066 | €2,819 | +€1,753 | +164% |
| Other operating charges | 640/8 | €1,117 | - | -€1,117 | |
| Gross operating margin | 9900 | €35,209 | €68,940 | +€33,730 | +95.8% |
| Operating profit (loss) | 9901 | €33,026 | €66,120 | +€33,095 | +100% |
| Financial income | 75/76B | - | €179,342 | +€179,342 | |
| Recurring financial income | 75 | - | €41,675 | +€41,675 | |
| Non-recurring financial income | 76B | - | €137,667 | +€137,667 | |
| Financial charges | 65/66B | -€1,077 | - | +€1,077 | |
| Recurring financial charges | 65 | -€1,077 | - | +€1,077 | |
| Profit (loss) for the period before taxes | 9903 | €34,103 | €245,463 | +€211,360 | +620% |
| Income taxes | 67/77 | €7,500 | €10,658 | +€3,158 | +42.1% |
| Profit (loss) for the period | 9904 | €26,603 | €234,804 | +€208,202 | +783% |
| Profit (loss) for the period to be appropriated | 9905 | €26,603 | €234,804 | +€208,202 | +783% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.